GST/HST Netfile: How to File Your Return Online in Canada

If you are registered for GST/HST in Canada, filing your return is not optional, and since 2024, for most registrants, filing on paper is no longer allowed either. The CRA now requires the vast majority of GST/HST registrants to file electronically. The good news is that GST/HST Netfile makes the process straightforward, and once you know how it works, filing takes less time than most business owners expect.

GST/HST Netfile is the CRA’s electronic filing service that lets registered businesses submit their GST/HST returns and eligible rebates directly online. There are two ways to access it: through your CRA My Business Account, or through the standalone Netfile online form using a 4-digit access code if you don’t have a CRA account.

Both options deliver your return directly to the CRA. Once submitted, you receive a confirmation number immediately as proof that the CRA has received your filing. The CRA’s goal is to issue your notice of assessment within four weeks of receiving a digital GST/HST return.

It’s worth noting that GST/HST Netfile is not available for accounts managed by Revenu Québec. If your business operates in Quebec, you file your QST return separately through Revenu Québec’s own system.

Before you log in and start filing, have the following ready:

Your Business Number (BN), which is the 9-digit number the CRA assigned when you registered for GST/HST. Your reporting period dates, specifically the “from” and “to” dates for the period you are filing. Your 4-digit GST/HST access code if you are filing through the standalone Netfile form rather than through My Business Account. Your financial records for the period, including total sales and other revenues, total GST/HST collected or collectible, and total Input Tax Credits (ITCs) you are claiming.

Your access code is printed on the GST/HST return form (Form GST34-2) the CRA mails you, or on your electronic filing information package (Form GST34-3). If you have a My Business Account, you can view your access code there. If you have never received one, call the CRA at 1-800-959-5525. If you have filed a GST/HST return for a period ending within the last three years, you can also change your code online through the CRA’s Get a GST/HST access code service.

This is the most straightforward method and does not require an access code.

• Sign in to your CRA My Business Account at canada.ca.
• Select the GST/HST account you want to file for.
• Choose “File a return” and select the reporting period.
• Work through each line of the return, entering your total revenues, GST/HST collected, and ITCs.
• If you have nothing to report for the period, check the nil return box to speed up the process.
• Review your return carefully before submitting. Once satisfied, confirm and submit.
• Record your confirmation number immediately.

If you have an amount owing, you can proceed to pay directly through ‘My Business Account’ using the CRA’s pre-authorized debit service or online banking. If you are expecting a refund, setting up direct deposit in your CRA account speeds up processing significantly.

If you don’t have a CRA My Business Account, you can still file electronically using the Netfile form directly on the CRA website.

• Go to the CRA’s “Ready to File” page and select the Netfile option.
• Enter your Business Number, reporting period dates, and 4-digit access code.
• Complete your return by entering all required financial information.
• If your return is a nil return with nothing to report, check the nil return box.
• Review everything before confirming.
• Submit and record your confirmation number.

One important note: if you end your filing session before confirming submission, the information you entered will not be saved. Make sure you have everything ready before you start.

A third option is to prepare your return in CRA-certified accounting software such as QuickBooks or Sage 50 and upload it directly to the CRA through the GST/HST Internet File Transfer service. This method also requires your 4-digit access code. The software generates a .tax file that you upload to the CRA’s Internet File Transfer application.

This approach works well for businesses that already use accounting software and want their bookkeeper or accountant to handle filing directly from within the platform.

Your filing deadline depends on your reporting period, which the CRA assigns based on your annual revenues.

Businesses with revenues under $1.5 million are assigned an annual reporting period, though they can choose to file quarterly or monthly. Businesses between $1.5 million and $6 million in revenues are assigned a quarterly reporting period, with the option to file monthly. Businesses with revenues over $6 million are required to file monthly.

For monthly and quarterly filers, your GST/HST return and any amount owing must be filed and paid one month after the end of the reporting period. For example, if your quarterly period ends March 31, your deadline is April 30.

For annual filers, the return and payment are generally due three months after your fiscal year end. However, if you are a self-employed individual with a December 31 fiscal year end, your payment deadline is April 30 and your filing deadline is June 15.

Missing these deadlines triggers CRA penalties and interest, so filing on time is not something to leave to chance.

If you file after the due date and owe money, the CRA charges a late-filing penalty of 1% of the amount owing, plus 0.25% of that amount for each complete month the return is late, up to 12 months. There is no late-filing penalty if you owe nothing or the CRA owes you a refund. Interest also compounds daily on any overdue balance. Registrants who are required to file electronically but file on paper are charged $100 for the first return and $250 for each one after that. If you have missed a deadline or have unfiled returns from prior periods, the best course of action is to file as soon as possible and speak with an accountant about your options for minimizing penalties.

The most common errors that create problems with the CRA include filing for the wrong reporting period, forgetting to claim all eligible Input Tax Credits, failing to file a nil return when there was no activity, mixing up HST rates across provinces, and missing quarterly instalment payments, which annual filers must make if their net tax for the previous year was $3,000 or more.

Each of these can result in a CRA reassessment, interest charges, or a follow-up letter requesting clarification. Clean bookkeeping throughout the year is the single most effective way to prevent them.

If you want to make sure your GST/HST filings are accurate and your HST filing obligations are fully covered, our team handles this for clients across Canada.